Seth Perretta is co-chair of the firm’s employer-focused practice. He advises clients on a wide range of federal tax and ERISA matters regarding employee benefits and insurance. His practice encompasses qualified retirement plans, executive compensation, federal income and employment taxes, health and welfare arrangements, and insurance. Seth represents employers, financial institutions, insurance companies, trade associations, and public policy organizations on all aspects of qualified retirement plans including plan design, related trust and financing issues, plan terminations, fiduciary liability, and the rules regarding prohibited transactions. Seth has significant experience regarding the design and compliance of executive compensation arrangements, including those involving equity-based compensation such as stock options, stock appreciation rights and restricted stock, and with respect to IRC Sections 409A, 162(m), and 280G. Seth frequently counsels clients on health and welfare arrangements including cafeteria plans, medical savings accounts (such as flexible spending arrangements (FSAs), health reimbursement arrangements (HRAs), and Health Savings Accounts (HSAs). Seth is nationally recognized in the field of ERISA and employee benefits, specifically with respect to the Affordable Care Act (ACA). He frequently counsels clients, including insurance companies and third party providers, on all aspects of the ACA with respect to plan design, business strategy, product development, and more. Seth speaks regularly on a host of employee benefits matters. He is frequently quoted in the trade press and national publications (including BNA, Tax Analysts, the Associated Press, and The New York Times) and has testified before Congress on behalf of his clients. Professional Affiliations American Benefits Council (ABC) America’s Health Insurance Plans (AHIP) National Association of Professional Employer Organizations (NAPEO) Past Chair, Employee Benefits Committee of the District of Columbia Bar, Tax Section Honors & Distinctions Listed, The Best Lawyers in America, Employee Benefits Law (2021) Leading Lawyer, The Legal 500 US, Healthcare: health insurers (2015, 2016, 2019) Listed, The Legal 500 US, Employee Benefits and Executive Compensation (2015-2016) Associate Editor, New York University Law Review
Past Events Groom Webinar: Surprise Billing Law Imposes New Requirements for Plans and Issuers (January 13, 2021) Groom WebinarJanuary 13, 2021
Publications The Supreme Court Narrows ERISA Preemption in Rutledge v. PCMA Groom PublicationJanuary 4, 2021
Publications President Signs COVID-19, Health and Tax Provisions in End-of-Year Omnibus Bill COVID-19 ResourceDecember 28, 2020
Publications Post-Election 2020: Healthcare Priorities Under a Biden Administration Groom PublicationDecember 14, 2020
Publications Congressional Pushback to Recent IRS Guidance on Deductibility of Expenses Related to PPP Loans Groom PublicationDecember 10, 2020
Past Events Groom Webinar: Election 2020 – Impact on Plan Sponsors in 2021 and Beyond (December 1, 2020) Groom WebinarDecember 1, 2020
Publications IRS Guidance on 2020 Required Minimum Distribution Waivers and More COVID-19 ResourceJune 25, 2020
Publications IRS Issues Anticipated CARES Act Guidance On Plan Loans and Distributions COVID-19 ResourceJune 24, 2020
Past Events Webinar: IRS Proposed Regulations on Direct Primary Care Arrangements and Account-Based Plans (June 18, 2020) Groom WebinarJune 18, 2020